According to regulations, the deadline for finalizing personal income tax in 2023 for individuals who self-finalize taxes is April 30, 2024. However, April 30 falls on a holiday, so the settlement time will be moved to the first working day after the holiday, May 2, 2024. For organizations and individuals paying income, no later than March 31, 2024.
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I. Instructions for online personal income tax finalization procedures
Step 1: Log in to the electronic tax system of the General Department of Taxation by entering tax code information and checking code to log in;
Step 2: Select "Tax finalization" -> Select "Online tax declaration";
Step 3: Fill in the online declaration:
- Taxpayer's name: fill in the full name of the person who self-finalizes;
- Contact address: Enter permanent or temporary residence address;
- Contact phone: fill in the phone number of the person making the final settlement;
- Email address: fill in the email of the individual making the settlement;
- Select declaration: 02/QTT-TNCN-PIT finalization declaration (TT92/2015);
- Choose a tax settlement agency: Depending on the taxpayer's situation, select the appropriate option;
- Type of declaration: Official declaration. Settlement year: 2023.
Step 4: Select "Continue" to declare tax finalization declaration;
Step 5: Select “Export XML”;
Step 6: Select "Submit declaration", enter the check code to authenticate submission of declaration and select "Continue";
Step 7: Print the declaration:
After selecting "Export XML", the system will send the file you declared in XML format;
You install itax viewer to open the declaration file in XML format ->> Print -> Sign the tax preparer's name.
Photo 1. Personal income tax finalization and 2024 finalization documents_ Hotline: 097 211 8764
II. Personal income tax finalization file for 2023
1. Tax finalization documents for individuals with income from salary with tax authorities
(1) Personal income tax finalization declaration according to form 02/QTT-TNCN issued with Circular 80/2021/TT-BTC;
(2) Appendix table of family allowance deductions for dependents according to form 02-1/BK-QTT-TNCN issued with Circular 80/2021/TT-BTC;
(3) Photocopies of documents proving the tax amount deducted, temporarily paid during the year, and tax amount paid abroad (if any);
(4) Photocopies of invoices and documents proving contributions to charity funds, humanitarian funds, and study promotion funds (if any);
(5) In case an individual receives income from international organizations, embassies, consulates and receives income from abroad, there must be documents proving the amount paid by the unit or organization paying the income. imported abroad;
(6) In addition, you need to provide a photocopy of your ID card, household registration book, labor contract, etc. (in some cases).
2. Tax finalization documents for individuals and organizations paying salaries and wages
(1) Individuals authorize organizations and individuals to pay income to settle on their behalf according to form 05/UQ-QTT-TNCN issued with Circular 80/2021/TT-BTC;
(2) Appendix of detailed declaration of individuals subject to tax calculation according to the partially progressive schedule in form 05-1/BK-QTT-TNCN issued with Circular 80/2021/TT-BTC;
(3) Appendix of detailed declaration of individuals subject to tax at the full tax rate in form 05-2/BK-QTT-TNCN issued with Circular 80/2021/TT-BTC;
(4) Appendix of detailed declaration of individuals subject to family circumstance deductions in form 05-3/BK-QTT-TNCN issued with Circular 80/2021/TT-BTC.
3. Tax finalization documents for individuals authorizing organizations
According to form 08/UQ-QTT-TNCN issued with Circular 80/2021/TT-BTC.
Thus, the personal income tax finalization dossier is issued together with Circular 80/2021/TT-BTC, effective from January 1, 2022.
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